也谈废旧物资购进及发生进项税额转出的会计处理问题——兼与田伶艳同志商榷

• 作 者: 闫岩 孙湘
• 机 构: 东北财经大学研究生部,东北财经大学研究生部
• 出 处: 中国乡镇企业会计
• 发表日期: 2000年01期
• 关键词: 进项税额转出 废旧物资 田伶 应交增值税 应交税金 增值税专用发票 应付福利费 帐面价值 计税价格 田文

贵刊1999年第9期所载田伶艳同志的文章《废旧物资购进及发生进项税额转出的会计处理问题》(以下简称田文)中,对增值税一般纳税人收购废旧物资及发生进项税额转出的会计处理进行了论述。笔者认为该文所述观点有不妥之处:根据《中华人民共和国增值税暂行条例》的规定,应区分...

In the article No. 9 of 1999, Comrade Tian Youyan contained the “Accounting Treatment Issues Concerning the Purchase of Waste Materials and the Input Tax Turnover” (hereinafter referred to as Tian Wen), in which the general taxpayers of value added tax purchased used materials and the input tax amount Turn out the accounting treatment was discussed. The author believes that the article described in the opinion there are inappropriate: According to the “Provisional Regulations of the People’s Republic of China on Value Added Tax,” the provisions should be distinguished ...